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dc.creatorBecerra Suárez, Keitel
dc.creatorGómez Alfonso, Elizabeth
dc.creatorPérez Falco, Grisel
dc.creatorPérez Guevara, David
dc.date.accessioned2023-03-17T17:41:16Z
dc.date.available2023-03-17T17:41:16Z
dc.date.issued2012-12-20
dc.identifier.citationBecerra Suárez, K; Gómez Alfonso, E; Pérez Falco, G; Pérez Guevara, D. (2012). Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba. Visión de Futuro, Revista Científica. Posadas (Misiones): UNaM. FCE. APP; 17(1), pp. 81-94.es_AR
dc.identifier.issn1668 – 8708 (Versión en línea)
dc.identifier.otherVF-299
dc.identifier.urihttps://hdl.handle.net/20.500.12219/4686
dc.descriptionFil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.es_AR
dc.descriptionFil: Gómez Alfonso, Elizabeth. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
dc.descriptionFil: Pérez Falco, Grisel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
dc.descriptionFil: Pérez Guevara, David. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
dc.description.abstractThe cost information is an indispensable tool for planning, monitoring and timely decisions making in the organizations and is one of the most important elements for the internal management and analysis. The accurately knowledge of production and services allows the asses and analysis of the procedures, activities and productions return. The Blood Bank of Cienfuegos is unable to determinate the costs of their individual productions, which are derived from blood drawn and require different processes to obtain the final product. The objective of this work is to establish a procedure for determining the costs of production arising from the blood in the Blood Bank of Cienfuegos; this is achieved by designing and implementing a process costing accounting techniques linking management function of providing elements necessary for decision making. This shows that the currently costing that the entity applies is inadequate because it generates a single cost for all their products when in fact each involves a different cost.es_AR
dc.formatapplication/pdf
dc.format.extent449 KB
dc.language.isoenges_AR
dc.publisherUniversidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administraciónes_AR
dc.relationinfo:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/430
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectCostes_AR
dc.subjectBloodes_AR
dc.subjectProcedurees_AR
dc.titleCost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cubaen
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:ar-repo/semantics/artículo
dc.typeinfo:eu-repo/semantics/publishedVersion


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  • Revista Visión de Futuro [456]
    En esta colección se depositan los artículos publicados en la Revista Semestral del Programa de Posgrado en Administración de la Facultad de Ciencias Económicas de la UNaM

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